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v3.24.3

Interests in Other Entities (Tables) | 12 Months Ended
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Jun. 30, 2024
Interests in Other Entities [Abstract] |
Schedule of Subsidiaries | The country of incorporation or registration is also their principal place of business.
|  |  |  | Percentage of Ownership |
|  | Country of Incorporation |  | 30 June 2024 |  |  | 30 June 2023 |
Parent Entity: |  |  |  |  |  |  |  |
Immuron Limited |  | Australia |  |  | — |  |  |  | — |
Subsidiaries of Immuron Limited: |  |  |  |  |  |  |  |  |  |
Immuron Inc. |  | USA |  |  | 100 | % |  |  | 100 | %
Anadis EPS Pty Ltd |  | Australia |  |  | 100 | % |  |  | 100 | %
IMC Canada Ltd. |  | Canada |  |  | 100 | % |  |  | 100 | %
Name of entity |  | Place of business/ country of incorporation |  | Ownership interest held by the group |
|  |  |  | 2024 % |  |  | 2023 % |
Ateria Health Limited |  | United Kingdom |  |  | 23.6 |  |  |  | 17.5 |
Schedule of Financial Information for Associates | Summarised financial information for associates
|  | 30 June 2024 |  |  | 30 June 2023 |
The group’s share of loss for the period |  |  | (1,456,019 | ) |  |  | (324,340 | )
Recognised in: |  | Note |  |  | 30 June 2024 |  |  | 30 June 2023 |
Share of loss for the period - 23.6% (2023: 17.5%) |  |  |  |  |  | (291,711 | ) |  |  | (324,340 | )
Impairment of investment in associate |  | 8(c)(i) |  |  |  | (1,164,308 | ) |  |  |  |
|  |  |  |  |  | (1,456,019 | ) |  |  | (324,340 | )
Reconciliation of the consolidated entity’s carrying amount |  | 2024 $ |  |  | 2023 $ |
Opening carrying amount |  |  | 159,066 |  |  |  | - |
Initial Investment in Ateria Health Limited |  |  | - |  |  |  | 404,117 |
Acquisition of shares (Note 8(c) (iii)) |  |  | 1,195,350 |  |  |  | 79,289 |
Share of loss in Ateria for the period |  |  | (190,108 | ) |  |  | (324,340 | )
Impairment of investment in Ateria |  |  | (1,164,308 | ) |  |  | - |
|  |  | - |  |  |  | 159,066 |

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